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Tax Appeals Tribunal

When a Lease Becomes Rent – TAT Redefines the Boundaries Between Business and Rent Income

by Joshua Kato, A Chartered Tax advisor & Accountant October 21, 2025

written by Joshua Kato, A Chartered Tax advisor & Accountant

The email from the Uganda Revenue Authority landed like a thunderclap: “Notice of assessment forundeclared rental income.” For the management of Lake Victoria Hotel Limited, those words carried aweight no …

October 21, 2025 0 comments

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When a Shareholder’s Loan Becomes a Company’s Headache

by Joshua Kato, A Chartered Tax advisor & Accountant September 10, 2025

by Joshua Kato, A Chartered Tax advisor & Accountant September 10, 2025

A case of JK Country Homes Limited v URA. Across the globe, shareholder loans have long been a convenient way for investors to support their companies. In their simplest form, …

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When a Lease Becomes Rent – TAT Redefines the Boundaries Between Business and Rent Income
by Joshua Kato, A Chartered Tax advisor & Accountant
The email from the Uganda Revenue Authority landed like a thunderclap: “Notice of assessment forundeclared rental income.” For the management of Lake Victoria Hotel Limited, those words carried aweight no…
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Tax Appeals Tribunal

When a Lease Becomes Rent – TAT Redefines the Boundaries Between Business and Rent Income

When a Shareholder’s Loan Becomes a Company’s Headache

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